Richard Bruton (Dublin North Central, Fine Gael)
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Question 205: To ask the Minister for Finance if he is satisfied with the extent to which PAYE tax payers overpay tax through failure to get all due tax reliefs. [27018/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that they can only allow tax credits or reliefs on the basis of the information that is known to them. If the information on the tax credit certificate is incorrect or if there is a change in circumstances in the middle of the tax year then taxpayers are encouraged to notify Revenue and relief is given immediately through the PAYE system.

Where possible, reliefs are given automatically, for example through the tax relief at source system, which is in place for mortgage relief and medical insurance relief, and by automatically carrying forward certain recurring credits from one year to another.

Some reliefs, for example health expenses, will normally be claimed at the end of the tax year by lodging the appropriate claim form. For the year 2004, some 350,000 reviews were sought by PAYE taxpayers which resulted in refunds.

While it is true that not everybody claims their full entitlements, the vast majority of taxpayers are conscious of the credits and reliefs they are entitled to and, where claims are necessary, take the required action.

Revenue makes great efforts to inform PAYE taxpayers of their entitlements through: explanatory material included with the annual issue of tax credit certificates; a wide range of information leaflets and guides; a nationwide network of walk-in information offices; regional lo-call telephone helplines dedicated to PAYE taxpayers; and targeted advertising and publicity campaigns where warranted.

Revenue has also expanded its contact channels for PAYE taxpayers beyond just the telephone, walk-in offices and correspondence. It is already possible to claim certain credits and allowances through their website and by text messaging, and from early next year it will be possible for PAYE taxpayers to request reviews and claim rebates and most allowances and credits directly over the Internet. The telephone system is also being upgraded to allow a wider range of PAYE reliefs and credits to be claimed automatically over the phone using simple PIN-based security.

Paul Kehoe (Wexford, Fine Gael)
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Question 206: To ask the Minister for Finance the financial conditions that are imposed by Revenue if a son leases land for farming from his father without having the green cert but having 180 hours; and if he will make a statement on the matter. [26971/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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It would appear that the Deputy's question relates to stamp duty and I am informed by the Revenue Commissioners that there is an exemption from stamp duty in the case of the transfer of land to a person who is under the age of 35 years, who is the holder of specified educational qualifications together with the completion of a 180 hours Teagasc approved training programme where required and who complies with certain other conditions. However, this young trained farmer relief does not extend to a lease of land.

A lease of land from a father to a son is chargeable to stamp duty on the basis of the term of the lease and the amount of the premium and rent payable on foot of such a lease. The relevant rates of stamp duty are set out in the tables below.